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  • Capital gains tax



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    If you acquired your rental property, or plant used in relation to your rental property, after 19 September 1985, capital gains tax may apply when you dispose of the property and the plant.

    The law relating to the treatment of capital gains tax was amended with effect from 11.45am Australian Eastern Standard Time (AEST) on 21 September 1999. The amendments and proposed amendments alter the way in which capital gains and losses are, or will be, treated for taxation purposes.

    For more information, see the publication Guide to capital gains tax.

    Last modified: 28 Jul 2003QC 16187